- provision for doubtful accounts
- резерв для покрытия сомнительной дебиторской задолженности
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
allowance for doubtful accounts — See: provision for bad debts … Accounting dictionary
provision for bad debts — A provision calculated to cover the debts during an accounting period that are not expected to be paid. A general provision, e.g. 2% of debtors, is not allowed as a deduction for tax purposes. A specific provision, in which specific debts are… … Accounting dictionary
provision for bad debts — A provision calculated to cover the debts during an accounting period that are not expected to be paid. A general provision, e. g. 2% of debtors, is not allowed as a deduction for tax purposes. A specific provision, in which specific debts are… … Big dictionary of business and management
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